Application for Advance Ruling rejected for non payment of fees

In re M/s Ridha Chemicals (AAR Kerala) The applicant is producing steam from waste. The Assessing Authority under the Kerala Value Added Tax Act, 2003 assessed the same under VAT treating the same as an unclassified item. As per entry 34(d) of 1st Schedule to the KVAT Act, 2003 ash and residues from incineration of municipal waste is exempt from payment of tax. In the circumstances it is requested to issue advance ruling whether steam is taxable or exempted commodity. There was no representation on the date of hearing. As per Circular No. 25/25/2017-GST dated 21st  December, 2017 issued by Ce...